What is the Income-tax Act, 2025 and when did it come into effect?

The Income-tax Act, 2025 replaced the Income Tax Act 1961 from April 1, 2026. It simplifies the entire direct tax framework, renumbers sections, removes redundancies, and modernizes taxation for India.

Is the Income Tax Act 1961 still valid after April 2026?

The Income Tax Act 1961 was repealed under Section 536 of the new Act from April 1, 2026. However, all assessments, appeals, and proceedings for periods before April 1, 2026 continue under the old ITA 1961 rules.

What is the new section number for Section 80C in Income Tax Act 2025?

Section 80C of the ITA 1961 maps to Section 123 of the Income-tax Act, 2025. Deductions for LIC premiums, PPF, ELSS, EPF, and home loan principal repayment continue under the new act.

What is the new section for TDS on professional fees (194J)?

Section 194J (TDS on professional and technical services) of the old Income Tax Act 1961 has been renumbered in the Income-tax Act, 2025. Use our free converter at ita1961to2025.in to find the exact new section number instantly.

How do I convert old income tax section numbers to new 2025 numbers?

Visit ita1961to2025.in and use the free section search tool. Type any old ITA 1961 section number (e.g., 80C, 194J, 139) and instantly see the new Income-tax Act, 2025 equivalent, its status, and key changes.

Is the ITA 1961 to 2025 mapping tool free for CAs and tax professionals?

Yes, completely free. The section mapper, comparison cheat sheet, PDF download, and Tax Academy blog are all free for Chartered Accountants, tax lawyers, law students, and taxpayers.

Which sections were completely deleted in the new Income Tax Act 2025?

Several redundant and overlapping sections from ITA 1961 were not carried into the Income-tax Act, 2025. Use our free converter — each section is marked as Retained, Modified, or Deleted so you can quickly check any section's status.

Can I download the ITA 1961 to Income-tax Act 2025 comparison as a PDF?

Yes! Visit the Comparison page at ita1961to2025.in/comparison to download a free cheat sheet PDF showing side-by-side mapping of key ITA 1961 sections to their Income-tax Act, 2025 equivalents.

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ITA 1961 → ITA 2025Transfer Pricing

Section 92CA → Section 184

Reference to Transfer Pricing Officer (TPO)

RetainedHigh - Initiates the dreaded dedicated TP scrutiny.

Quick Answer

Section 92CA of the Income Tax Act, 1961 (Reference to Transfer Pricing Officer (TPO)) corresponds to Section 184 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.

What changed for Section 92CA

Section 92CA of the 1961 Act sets out the rules on reference to transfer pricing officer (TPO). Allows the Assessing Officer to refer the computation of ALP to a specialized Transfer Pricing Officer.

Under the Income-tax Act, 2025 (effective 1st April 2026), Section 92CA is retained and renumbered as Section 184 of the Income-tax Act, 2025. Retained. Risk-assessment algorithms now auto-flag cases for compulsory TPO reference without human intervention.

The transition impact on Section 92CA is assessed as High. Initiates the dreaded dedicated TP scrutiny.

Old Law (ITA 1961)Ch: X

Sec 92CA

Provision Summary

Allows the Assessing Officer to refer the computation of ALP to a specialized Transfer Pricing Officer.

New Law (ITA 2025)Ch: XII

Sec 184

Provision Summary

Retained. Risk-assessment algorithms now auto-flag cases for compulsory TPO reference without human intervention.

Key Changes & Highlights

TPO proceedings are now entirely faceless.

Related Sections

Section 92C

Frequently Asked Questions

Which subject does Section 92CA of the 1961 Act cover?

Section 92CA of the Income Tax Act, 1961 covers reference to transfer pricing officer (TPO). Allows the Assessing Officer to refer the computation of ALP to a specialized Transfer Pricing Officer.

What is the new section number for Section 92CA under the Income-tax Act, 2025?

Section 92CA of the Income Tax Act, 1961 maps to Section 184 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Risk-assessment algorithms now auto-flag cases for compulsory TPO reference without human intervention.

How does the Income-tax Act, 2025 affect Section 92CA in practice?

The transition impact for Section 92CA is rated High. Initiates the dreaded dedicated TP scrutiny.

What is new about Section 92CA under the Income-tax Act, 2025?

TPO proceedings are now entirely faceless. These points are specific to Section 92CA (Reference to Transfer Pricing Officer (TPO)).

Disclaimer: This mapping of Section 92CA (Reference to Transfer Pricing Officer (TPO)) to Section 184 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 92CA is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.

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